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PeerBasis
Compensation Comparability Determination

Smith-lemli-opitz Foundation

Executive Director / CEO

EIN 232635206
ND · NTEE A99Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gretchen Noah, Executive Director / CEO ($20,800) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gretchen Noah — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$644 total compensation of comparable organizations → $69,077 $20,800
$5,18910th
$17,87925th
$38,779Median
$49,88375th
$58,99390th
$20,800This org · 29th
p10$5,189
p25$17,879
p50$38,779
p75$49,883
p90$58,993
$20,800

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to ND cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Mauliola Keehi HI$203,654 Executive Director $62,083 $50,650 2023
Intersectioninc NY$203,596 President $60,167 $48,121 2024
Second Line Arts Collective LA$206,547 Executive Director $23,804 $23,200 2024
Guthrie Center Corp MA$207,729 Clerk/ Direc $15,445 $12,284 2024
The House Of Afros Capes & Curls Inc NE$202,047 Executive Dir. $60,000 $58,805 2023
Sensory Theatre Endless Possibilities Inc VA$201,474 Executive Director/slp $32,293 $28,413 2023
American Topical Association SC$199,682 Executive Di $54,123 $49,975 2024
Glendale Arts CA$199,034 Ceo $89,804 $66,866 2025
Dimensions Variable (Dv) FL$198,940 Co-founder & Chair $21,754 $18,088 2024
Broad Room Creative Collective Sacramento CA$211,336 Executive Director $41,204 $31,492 2024
Ventura Audubon Society CA$211,531 Director $3,789 $2,896 2024
Space Cowboys Collective CA$211,775 Chief Executive Officer $1,300 $1,023 2023
Northwest Creative & Expressive WA$212,247 Executive Director $53,773 $41,513 2025
Marin Open Studios CA$212,519 Executive Dir. $52,507 $40,130 2024
Rome Historical Society Inc NY$212,619 Executive Di $55,267 $45,508 2023
Papageno Society Inc NY$213,603 Treasurer $80,000 $63,984 2024
Foothills Resource Group TN$215,324 Director $50,400 $48,275 2023
Bridge Street Theatre Inc NY$194,702 Artistic And Managing Director $10,000 $8,234 2023
Remember The Triangle Fire Coalition NY$192,817 Treasurer/project Financia $58,000 $46,388 2024
Artists Image Resource Inc PA$218,967 Board Member & Executive D $52,000 $45,898 2024
5p Society CA$219,370 Executive Vp $50,000 $38,214 2024
Firehouse Projects CA$220,000 Director $75,000 $59,014 2023
Wisdom Circles Oceania HI$222,230 Executive Director $41,960 $34,233 2023
Education & Community CO$228,000 Executive Director $52,500 $45,873 2023
Blindspot Collective CA$229,118 Director $21,925 $17,252 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to ND cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default29th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted28th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Gretchen Noah) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 72 similarly situated organizations (Same NTEE sector (A99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,800 is reasonable (approximately the 29th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.